{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-31A",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-31A.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/18/paragraph/31A",
  "kind": "paragraph",
  "number": "31A",
  "heading": null,
  "text": "(1) At any time when an enquiry is in progress in relation to any matter relating to a company’s tax return any question arising in connection with the subject-matter of the enquiry may be referred to the tribunal for ... determination.\n(2) Notice of referral must be given—\n(a) jointly by the company and an officer of Revenue and Customs,\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) to the tribunal.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) More than one notice of referral may be given under this paragraph in relation to an enquiry.\n(5) For the purposes of this paragraph the period during which an enquiry is in progress in relation to any matter is the whole of the period—\n(a) beginning with the day on which an officer of Revenue and Customs gives notice of enquiry into the return, and\n(b) ending with the day on which a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 18 Pt. IV para. 31A-31D inserted (11.5.2001 with application as mentioned in Sch. 29 para. 7(2) of the amending Act) by 2001 c. 9, s. 88, Sch. 29 para. 7"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 18 para. 31A(1) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 26(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. 18 para. 31A(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 258(3)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in Sch. 18 para. 31A(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 258(3)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 18 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(a); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 18 para. 31A(2)(b) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 258(4)(a)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in Sch. 18 para. 31A(2)(c) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 258(4)(b)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Sch. 18 para. 31A(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 258(5)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 18 para. 31A(5) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 26(3)(a)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in Sch. 18 substituted (18.4.2005) by virtue of Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(c); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 18 para. 31A(5) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 26(3)(b)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 18 paras. 31-34 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 5"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 18 paras. 31A-31D applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 23(5)(d)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/31A",
    "retrieved_at": "2026-10-29T09:22:30.566925+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}